Effort Reporting

Policy number: 
13.015
Policy description: 

This policy sets forth the requirements to ensure compliance with Federal regulations regarding accounting fo rand documenting personnel cost charges to sponsored awards. The personnel charges to these awards must be based on records that accurately reflect the work performed.  The Office of Management and Budget has issued “Uniform Guidance” (OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 C.F.R. Part 200, et al) which replaces the administrative, accounting, and audit rules and principles that were promulgated in the OMB Circulars, including A-21, A-110, and A-133. The Uniform Guidance establishes the principles that colleges and universities must follow. These principles are used to determine the allowability of expenditures on federally sponsored program funds.The University of North Texas has chosen to require effort reporting for faculty, professional staff,and graduate students at least three times a year.

Policy owner: VP for Research and Innovation
Policy contact: 
Charles Tarantino
Assistant VP, Office of Grants and Contracts
Research and Innovation
Applies to: 
Faculty
Date Issued: 
Monday, September 7, 2020

Last updated: 

Date: 
09/07/2020
Action: 
New Policy
Comments: 
The area of research administration is a complex and evolving area. This policy was developed to address Federal, State and other Sponsor rules and regulations, policies and procedures concerning scientific, regulatory and administrative needs and requirements.